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Powers of officers under the Central Goods and Services Tax Act

Section 6 - ADMINISTRATION - Goods and Services Tax - Section 6 - 6. (1) Subject to such conditions and limitations as the Board may impose, an officer of the Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of Central Goods and Services Tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of Central Goods and Services Tax who is subordinate to him. ( .....

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